https://www.taxtmi.com/caselaws?id=41401 Excise duty collected during a disputed classification was later treated as an unauthorised levy once the lower tariff entry was confirmed. The court held that the refund claim was not barred by the special limitation in Rule 11 of the Central Excise Rules, 1944, because the excess payment was not made through inadvertence, error or mis-construction while classification was still under examination. Money realised without authority of law could not be retained by the department on the basis of an inapplicable limitation rule, and the excess duty was therefore repayable. en-us Wed, 01 Oct 1980 00:00:00 +0530 Wed, 02 Jun 2010 18:01:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41401 Excise duty collected during a disputed classification was later treated as an unauthorised levy once the lower tariff entry was confirmed. The court held that the refund claim was not barred by the special limitation in Rule 11 of the Central Excise Rules, 1944, because the excess payment was not made through inadvertence, error or mis-construction while classification was still under examination. Money realised without authority of law could not be retained by the department on the basis of an inapplicable limitation rule, and the excess duty was therefore repayable. Case-Laws Central Excise Wed, 01 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41401